Article 88. Suspension of the issuance of electronic invoices of the Tax Code of the Republic of Kazakhstan

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 1. The suspension of the issuance of electronic invoices is carried out by the tax authority within one business day following the day:

 1) failure to execute or the issuance of a decision by the tax authority to recognize as unfulfilled a notification confirming the actual completion of turnover in the sale of goods, performance of works and provision of services;

 2) failure to comply with the notification confirming the location of the taxpayer (tax agent);

 3) expiration of the deadline for submitting value-added tax reports by a value-added tax payer who has not independently submitted such tax reports during the previous six months;

 4) suspension by the value-added tax payer of the submission of tax reports on such tax until the date of resumption of the submission of such tax reports;

 5) the entry into force of a judicial act on the invalidation of the registration of an individual entrepreneur or a legal entity;

 6) the entry into force of a judicial act on the invalidation of the re-registration of a legal entity;

 7) the entry into force of a judicial act recognizing an individual who is the first head of a legal entity or an individual entrepreneur as legally incompetent or with limited legal capacity;

 8) the entry into force of a judicial act recognizing an individual who is the first head of a legal entity or an individual entrepreneur as missing;

 9) receipt of information from the registry of death numbers or recognition of an individual who is the first head of a legal entity or an individual entrepreneur who has died;

 10) the entry into force of a judicial act by which an individual who is the first head or sole founder (participant) of a legal entity or an individual entrepreneur is found guilty of committing a criminal offense in relation to the activities of this legal entity or individual entrepreneur under Articles 216, 238 or 245 of the Criminal Code of the Republic of Kazakhstan;

 11) issuing a search warrant for an individual who is the first head of a legal entity or an individual entrepreneur;

 12) receipt of information that the purpose of stay is not related to employment in the Republic of Kazakhstan, or the permitted period of stay in the territory of the Republic of Kazakhstan of a foreign individual or a stateless person who is the first head or sole founder (participant) of a legal entity or an individual entrepreneur has expired;

 13) inclusion of an individual entrepreneur in the register of inactive taxpayers;

 14) inclusion in the register of inactive taxpayers of a taxpayer whose first head or sole founder (participant) is the first head or sole founder (participant) of a legal entity paying value added tax;

 15) failure by the taxpayer to comply with the notification of alleged discrepancies based on the results of desk control.

 2. The suspension of the issuance of electronic invoices is canceled by the tax authority within one business day following the day:

 1) elimination of the reasons for such suspension in the cases specified in subitems 1) – 4) and 12) – 14) of paragraph 1 of this Article.;

 2) termination of compliance with the conditions provided for in subparagraphs 7) -12) of paragraph 1 of this Article.

 3. Decisions on suspending and canceling the suspension of electronic invoice statements are made by the tax authority in the electronic invoice information system within one business day following the day on which the grounds for acceptance arise.

 Decisions on suspension and cancellation of suspension of electronic invoice statements are submitted to the taxpayer within one business day following the day of acceptance.

 4. Information about taxpayers who have suspended the issuance of electronic invoices is posted on the authorized body's Internet resource within one business day following the day of the decision to suspend the issuance of electronic invoices.

 This information must be deleted from the authorized body's Internet resource within one business day from the date of cancellation of the decision to suspend the issuance of electronic invoices.

The Code of the Republic of Kazakhstan dated July 18, 2025 No. 214-VIII SAM.

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From January 1, 2026, to invalidate the Code of the Republic of Kazakhstan dated December 25, 2017 "On Taxes and Other Mandatory payments to the Budget" (Tax Code) in connection with the entry into force of the Tax Code dated July 18, 2025 No. 214-VIII SAM.

Article 88. Registration as a taxpayer engaged in certain types of activities of the Code on Taxes and Other Mandatory Payments to the Budget (Tax Code) of the Republic of Kazakhstan

1. Taxpayers engaged in the following types of activities are subject to registration as a taxpayer engaged in certain types of activities:

1) production of gasoline (except aviation), diesel fuel, gasoline, benzanol, nefras, mixtures of light hydrocarbons, and environmental fuels;

2) wholesale and (or) retail sale of gasoline (except aviation), diesel fuel, gas oil, benzanol, nefras, mixtures of light hydrocarbons, ecological fuels;

3) production of ethyl alcohol and (or) alcoholic products;

4) wholesale and (or) retail sale of alcoholic beverages;

5) production and (or) wholesale of tobacco products;

6) gambling business;

7) it was valid until 01.01.2020 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 No. 121-VI;

8) production, assembly (assembly) of excisable goods provided for in subparagraph 6) of the first part of Article 462 of this Code;

9) it was valid until 01.01.2020 in accordance with the Law of the Republic of Kazakhstan dated 25.12.2017 No. 121-VI;

10) electronic trading of goods.

2. Registration as a taxpayer engaged in certain types of activities is carried out with the tax authorities at the location of the taxable objects and (or) objects related to taxation used in the implementation of certain types of activities specified in paragraph 1 of this Article.

3. Registration as a taxpayer carrying out certain types of activities subject to licensing, subject to the availability of an appropriate license, is carried out for a period not exceeding the validity period of the license.

4. Unless otherwise established by this paragraph, registration as a taxpayer engaged in certain types of activities subject to licensing for the types of activities specified in subitems 3), 4) and 5) (except for the wholesale sale of tobacco products) of paragraph 1 of this Article is subject to the availability of an appropriate license on the basis of data from the state electronic register of permits and notifications.

Registration as a taxpayer carrying out certain types of activities specified in subitems 1), 2), 5) (except for the manufacture of tobacco products), 6) – 10) of paragraph 1 of this Article is carried out on the basis of a notification of the commencement or termination of activities as a taxpayer carrying out certain types of activities, in accordance with the procedure established by the Law of the Republic of Kazakhstan "On Permits and Notifications".

5. The notification specified in the second part of paragraph 4 of this Article shall be submitted to the tax authority no later than three working days prior to the commencement of a particular type of activity. Copies of the following documents are attached to the notification:

when carrying out the activities specified in subparagraph 1) of paragraph 1 of this Article – confirming the ownership or lease of a production facility of a producer of petroleum products;

when carrying out the activities specified in subparagraph 2) of paragraph 1 of this article – confirming the ownership or lease of a base of petroleum products (tank), a gas station, or an assignment agreement with the owner of the gas station, according to which the owner of the gas station (attorney) carries out retail sales of gasoline (except aviation), diesel fuel, and gas gas under the assignment agreement. and (or) benzanol on behalf of and on behalf of the applicant (principal), or the oil refining contract of the oil supplier with the producer of petroleum products;

when carrying out the activities specified in subparagraph 5) of paragraph 1 of this Article – confirming the ownership or lease of a warehouse in the wholesale sale of tobacco products.

The validity period of the contracts, with the exception of the contract of assignment and the contract of oil refining of the oil supplier with the producer of petroleum products, must be at least one year.

If the original contracts are not submitted for verification, copies of the contracts must be notarized.

6. The tax authority shall register the taxpayer as a taxpayer engaged in certain types of activities within three working days.:

1) from the date of notification submission;

2) from the date of receipt of information from the state electronic register of permits and notifications on the types of activities subject to licensing.

7. If the taxpayer has several gambling establishments (stationary places) registration is carried out for each gambling establishment (stationary location) separately.

A stationary place is a place where business activities are carried out to provide services using slot machines without winning, personal computers for games, game tracks, cards, billiard tables.

8. It is prohibited to use and locate taxable objects and (or) objects related to taxation that are not registered with the tax authorities on the territory of a gambling establishment (stationary place).

9. If a taxpayer has several objects of taxation and (or) objects related to taxation used in carrying out the types of activities specified in subitems 1) – 5) of paragraph 1 of this article, registration of each object of taxation and (or) object related to taxation is carried out separately.

10. For the purposes of subitems 1) – 5) of paragraph 1 of this Article, objects related to taxation are understood to mean the production facility of a producer of petroleum products, a base of petroleum products, a tank, a filling station, volumes of oil and (or) gas condensate and the output of petroleum products specified in the contract for the processing of oil and (or) gas condensate or the annex (specifications) to an agreement with a producer of petroleum products (for oil suppliers), stationary and (or) storage facilities that are used to carry out the types of activities specified in subitems 1) – 5) paragraph 1 of this article.

The footnote. Article 88 as amended by the Laws of the Republic of Kazakhstan dated 10.12.2020 No. 382-VI (for the procedure of entry into force, see art. 2); dated 11.07.2022 No. 135-VII (effective from 01.01.2022).

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